2019 Returns (%) Return on Assets * 15.5% 10.9% Return on Equity * 18.6% 13.7% Working Capital Management (Days) Trade Receivable Period 71 74 Inventory Period ** 42 31 Trade Payable Period 53 51

service income and seriously lack of working capital and personnel shortage. This causes a material adverse effect on WCIG’s operations. After assessment the situation, the current Board of Directors of

Siwarapornskul Funding Source: Internal working capital of the Company Share Transfer Date: 31 March 2020 Hence, according to the Company’s latest consolidated financial statement ended 31 December 2019, the total

% 37.9% Return on Equity * 22.4% 47.6% Working Capital Management (Days) Trade Receivable Period 62 74 Inventory Period ** 40 37 Trade Payable Period 46 46 Leverage Ratios (x) Interest Coverage 3,923.2

group as no net interest bearing debt and operating working capital is positive the groups funding is from the shareholders equity. Page 2 of 3 Major Factors which could have an Impact on the Company's

Company has been working toward the approval from Brand Owners. In the past year, one of our compound product was listed in the approved list of a big brand of beverage company in China and also a global

Non-funded working capital facilities by 2.5% p.a. During this period IRSL management focused on all aspects of operational excellence and targeted saving of USD 11 Million by 2021. On market front IRSL

5. Director of LTH 2.8 Source of Fund: Working Capital of the Company 2.9 Expected Benefits: Dividend 2.10 Characteristic of Connected Transaction: LTH is not considered a connected party, thus not a

working capital to continue the business in the future. The Company has also no debt from loans. The Company still has a consistent assessment of financial impact on the value of assets and contingent

which has potential and opportunity to grow continuously. - Return on investment in form of dividend income. Source of funds : Company working capital. Balance Sheet December 31, 2017 December 31, 2018